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In this issue, we'll look at the following topics. To read the full document, please download the pdf file below.
Investment Management
- Circular on the 2006 Annual Joint Inspections of Foreign Investment Enterprises (FIEs)
Finance & Auditing
- Circular on financial treatment for enterprises subsequent to the enacting of "Company Law"
Corporate Income Tax
- Corporate income tax for companies in the property development industry
- Amendment relating the enterprise income tax treatment (FIEs only) of proceeds from the dissembled fittings of FIE business premises
Other Tax
- State Council Order No.459
Listed Company
- 2006 Disclosure Requirement Memo No.2 - Statement of Occupancy of Funds by Controlling Shareholders and other related parties
- 2005 Annual Report Memo No.5 - Interpretation of clauses in annual reporting standard (2)
- Regulations relating to general meetings of shareholders by listed companies
- Circular on the distribution of "Guidance on Articles of Association (2006 revision)"
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